An IS auditor performs a follow-up audit and learns the approach taken by the auditee to fix the findings differs from the agreed-upon approach confirmed during the last audit. Which of the following should be the auditor's NEXT course of action?
A.
Inform senior management of the change in approach.
B.
Conduct a risk analysis incorporating the change.
C.
Report results of the follow-up to the audit committee.
D.
Evaluate the appropriateness of the remedial action taken.
as an IS auditor, it is important to evaluate the remedial action taken by the auditee to ensure that it is appropriate and effective. The auditor should examine the changes made by the auditee to determine whether they adequately address the findings from the previous audit.
If the auditee has deviated from the agreed-upon approach to fixing the issues, it's important to take action to ensure that the situation is resolved in a way that is satisfactory for the organization. In this case, I believe that the best course of action is D - evaluate the appropriateness of the remedial action taken. The auditor can then report the results of the follow-up audit, which may include informing management and/or the audit committee.
For any question asking requirements (SHOULD, BEST action) check the ITAF Standards.
For any question asking steps (FIRST, NEXT action) check ITAF Guidelines.
From ITAF-4th-Edition, statement 2402.7.4 As part of the follow-up activities, practitioners should evaluate whether unimplemented recommendations are still relevant or have a greater significance.
The correct answer is D. Evaluate the appropriateness of the remedial action taken.
Since it has been fixed, we have to verify the fix but not the approach to fix. therefore submit the results..
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